摘要
会计报表的编制分为环接观念与非环接观念。环接观念根据侧重点不同又可分为以利润表为中心的环接观念和以资产负债表为中心的环接观念。现行会计报表的编制为环接观念,存在不重视资产负债表项目的经济属性、不注重资产与负债的计量等问题。非环接观念可使资产负债表与利润表保持独立性,为报表使用者提供与决策相关的信息。
Editing of financial statement divide into articulated concept and non-articulated concept. In which sort into the articulated concept one of the net income in the balance sheet as core and one of the owner's equity of the net income statement as core according different importance, there are some issue like negligence in balance sheet item and lack of concern with measure of asset and liability that use the articulated concept to edit, but there are a lot merit that use the non-articulated concept to edit it is a trend in future.
出处
《商业经济》
2005年第3期19-20,42,共3页
Business & Economy
基金
黑龙江省自然基金项目 :上市公司会计报告研究
课题编号 :G0 2 0 2
